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We develop a behavioural micro simulation model (LuxTaxBen) that contains very precise information on income tax rules … model has been built specifically for analysing the Luxembourgish tax-transfer system whereby one can generate disposable … conditional on labour supply while income tax rules and the various welfare benefit-levels are complicated functions of earned and …
Persistent link: https://www.econbiz.de/10011289233
by a tax based on the same tax base as the proportional municipal income tax. -- Micro simulation ; tax-benefit system …This paper follows the theory of optimal taxation and the goal is to identify a tax/benefit design that maximizes … in the first stage, and the second stage identifies the tax/benefit system that maximize the social welfare function. Our …
Persistent link: https://www.econbiz.de/10003894494
-financed. -- Micro simulation ; tax-benefit system ; in-work tax credit reform …The purpose of SWEtaxben is to evaluate the impact of changes in the tax/benefit systems on households as well as the … central governmental budget. Relating to the micro simulation literature this model can be labeled a static micro simulation …
Persistent link: https://www.econbiz.de/10003830724
The Polish tax and benefit system is presented in the context of a recently developed microsimulation model, SIMPL. The … describes details of the Polish tax and benefit system and the simulation assumptions which were necessary in modelling it in … model allows simulating direct taxes, social contributions and public benefits in Poland for the years 2003 and 2005. It is …
Persistent link: https://www.econbiz.de/10003539337
components using yearly UK data covering 1977-2018. We examine cash and in-kind benefits, and direct and indirect taxes. In … benefits are largely associated with cyclical changes in average benefit rates. In contrast, trends in the redistributive … effects of direct and indirect taxes are mostly associated with changes in progressivity. For in-kind benefits, changes in the …
Persistent link: https://www.econbiz.de/10012697297
; welfare benefits ; tax credits ; incentive effects …In this paper we provide an overview of the literature relating labour supply to taxes and welfare benefits with a … free choice over their hours of work. We then consider fixed costs of work, the complications introduced by the benefits …
Persistent link: https://www.econbiz.de/10003748592
We study the impact of child care for toddlers on the labor supply of mothers and fathers in Norway. For identification, we exploit the staggered expansion across municipalities following a large reform from 2002. Our IV-estimates indicate that child care use causes an increase in the labor...
Persistent link: https://www.econbiz.de/10011871826
give specific attention to the choice of the bandwidth used to define "close equals" in terms of pre-tax income. We also …
Persistent link: https://www.econbiz.de/10014423792
for redistribution. We leverage a quasi-experiment in Finland, where every year on the so-called tax day, the authorities … part in the European Social Survey shortly before and after the event. We find that the tax day increases perceptions that … earnings of the top 10% are unfair, but that public support for redistribution remains largely unaffected. A notable exception …
Persistent link: https://www.econbiz.de/10014229860
driven by an increase in demand on the benefits side and increased progressivity on the tax side. -- inequality … distribution of income. In order to decompose the impact of components of income, we utilised a microsimulation methodology the EU …-SILC User Database. In order to do this we had to develop a simulation based methodology to disaggregate the main 6 benefit …
Persistent link: https://www.econbiz.de/10009717725